Minnesota
For Minnesota, tax name is Deed Tax; state rate is disputed: 0.0033 of the net consideration per revenue.state.mn.us, when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration per revisor.mn.gov; rate brackets is State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001; local add-on is Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax); citation is disputed: Minnesota Statute 287.21 subdivision 1[d] per revenue.state.mn.us, 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX per revisor.mn.gov, verified against its source on 2026-08-31.
- State
- Minnesota our reading
- Tax name
- Deed Tax verified
- State rate
- 0.0033 of the net consideration sources disagree
- Rate brackets
- State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001 verified
- Local add-on
- Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax) verified
- Citation
- Minnesota Statute 287.21 subdivision 1[d] sources disagree
- Minimum or exemption floor
- when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65 per revisor.mn.gov
Values marked our reading are our classification of what the source says — the source does not print them in those words. The quote below is the evidence for each one; judge it yourself.
What the source says
The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).
— revenue.state.mn.us, retrieved 2026-08-31
Where each value comes from
This source states these in separate places, so each value is shown with the passage that states it.
Rate brackets
State/County | Deed Tax Rate | Environmental Response Fund Rate | State rate for all Minnesota counties | 0.0033 | N/A | Hennepin County (ERF Tax) | 0.0033 | 0.0001 | Ramsey County (ERF Tax) | 0.0033 | 0.0001 |
Citation
Execution and Delivery: Deed Tax is due when a taxable deed or instrument is presented for recording. (See Minnesota Statute 287.21 subdivision 1[d].)
— all from revenue.state.mn.us, retrieved 2026-08-31
Sources disagree
More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.
State rate
revenue.state.mn.us says state rate is 0.0033 of the net consideration, as of 2026-08-31.
The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).
https://www.revenue.state.mn.us/deed-tax-rate
revisor.mn.gov says state rate is when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration, as of 2026-08-31.
287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.
https://www.revisor.mn.gov/statutes/cite/287.21
Citation
revenue.state.mn.us says citation is Minnesota Statute 287.21 subdivision 1[d], as of 2026-08-31.
The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).
https://www.revenue.state.mn.us/deed-tax-rate
revisor.mn.gov says citation is 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX., as of 2026-08-31.
287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.
Where the other sources' values come from
These values were taken from a passage elsewhere on the other source's page, not from the row quoted with it above.
Tax name
The deed tax imposed under this paragraph is due within 30 days of the subsequent transfer that caused the tax to be imposed under this paragraph.
— revisor.mn.gov, retrieved 2026-08-31
Sources
- revenue.state.mn.ushttps://www.revenue.state.mn.us/deed-tax-rate
- revisor.mn.govhttps://www.revisor.mn.gov/statutes/cite/287.21